EU ends the €150 duty exemption: how does the €3 per item duty work? in detail
Under Council Regulation (EU) 2026/382 the EU removed duty relief for goods up to €150. From 2026-07-01 to July 1, 2028, e-commerce consignments up to €150 pay €3 customs duty per item (the Commission guidance says under any VAT scheme; the Regulation wording is narrower, see the end of this page). An "item" is a taxable line in the declaration: not the number of parcels, and not decided by a product name alone; classification, description and, where relevant, origin can split lines. Arithmetic only: if your broker confirms 1 line, duty is *€3.0*; 2 lines, *€6.0*. VAT is separate. Separately, an EU handling fee of €2 per item applies from November 1, 2026 (not a duty); see €2 handling fee vs €3 duty.
- Applies to
- E-commerce consignments up to €150 shipped into the EU, including from China.
Dear friend,
Welcome! This letter sets out what you need to know, plainly and in order.
Key points
| Item | Detail |
|---|---|
| Law | Council Regulation (EU) 2026/382 |
| Period | July 1, 2026 to July 1, 2028 (temporary), then normal duties |
| Scope | Distance sales with intrinsic value up to €150; the Commission guidance says all VAT schemes (IOSS, special arrangements, standard), and the difference from the Regulation's scope is still being checked |
| What is an item | A taxable line in the declaration (classification, description, origin where relevant); confirm with your broker |
| Who pays | The declarant (seller, importer, IOSS holder or indirect representative); the Commission says it is "not a tax on consumers" |
| Exception | Preferential-origin goods (not under IOSS, declared in H1) |
| Product identifiers | Voluntary from July 1, 2026, mandatory from November 1, 2026 |
| Handling fee | Separate: €2 per item from November 1, 2026, Delegated Regulation (EU) 2026/2152 |
Sources: European Commission guidance and legal text,
EU customs reform,
EUR-Lex (EU) 2026/382
What you can do
- Ask your broker to confirm how many taxable lines ("items") the declaration has from the actual goods data, then multiply by EUR 3; do not count parcels or product names.
- Before November 1, 2026, confirm with your forwarder how to fill in the product identifiers.
- The EUR 3 already paid usually cannot be recovered when the buyer returns the goods; see Is duty refunded on returns?.
Still uncertain
- How items are split: the Commission guidance explains it in section 5.2 (
guidance PDF, pp. 14–15); all differences from the Regulation are still being checked.
- Scope wording differs between sources: the Commission guidance (version of 5 October 2026, not legally binding) says all VAT schemes; the Regulation text and the Council's December 2025 release describe IOSS and postal consignments, with other operators on normal duty rates. Confirm with your declarant which applies to your shipments.
Sources for this letter
Wishing you good business,
The mouwise team
Checked 2026-10-26
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